R, a first-year unaffiliated corporation, had taxable income for 2020 of $180,000. On January 1, 2021, the affiliated group consisting of Y and Z purchases all the stock of R and files a consolidated return for 2021 showing the following consolidated loss:

Y	$(600,000)
Z	640,000
R	(200,000)
Total	$(160,000)

How much of the groups NOL is allocated to R?

a. $0

b. $20,000

c. $40,000

d. $160,000

e. $200,000